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Customs - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Levy of penalty - Benefit of CVD exemption - Since appellants ...


No Penalty Imposed for Misclassification of Water Filter Components; No Deliberate Misdeclaration Found u/s 114A.

December 17, 2019

Case Laws     Customs     AT

Levy of penalty - Benefit of CVD exemption - Since appellants have clearly and correctly described the imported goods as part of water filter, the error in claiming the benefit of wrong exemption notification cannot be act of deliberate misdeclaration - No penalty u/s 114A.

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